https://www.taxtmi.com/caselaws?id=437861 Provisional release of seized imported goods under section 110A of the Customs Act, 1962 cannot be denied merely on an asserted prohibition or public health concern under another statute. Customs officers must act within the Customs Act and cannot independently determine food safety issues or rely on an unadjudicated misclassification theory to justify refusal of release. Where no competent authority has first made the requisite finding under the relevant special law, denial of provisional release is legally untenable. The goods were directed to be released provisionally on furnishing bond and complying with the required procedural safeguards. en-us Wed, 10 May 2023 00:00:00 +0530 Wed, 17 May 2023 08:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437861 Provisional release of seized imported goods under section 110A of the Customs Act, 1962 cannot be denied merely on an asserted prohibition or public health concern under another statute. Customs officers must act within the Customs Act and cannot independently determine food safety issues or rely on an unadjudicated misclassification theory to justify refusal of release. Where no competent authority has first made the requisite finding under the relevant special law, denial of provisional release is legally untenable. The goods were directed to be released provisionally on furnishing bond and complying with the required procedural safeguards. Case-Laws Customs Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437861